Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal rules cold rolling not manufacture</h1> <h3>GARSON METAL ROLLING MILLS Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> GARSON METAL ROLLING MILLS Versus COMMISSIONER OF C. EX., CHANDIGARH - 2000 (120) E.L.T. 376 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, stating that the process of cold rolling and trimming undertaken by them did not amount to manufacture, based on a previous decision in their own case and the law laid down by the Apex Court. The impugned order of the Collector (Appeals) was quashed, and the appellants' appeal was accepted. (Citation: 2000 (6) TMI 222 - CEGAT, New Delhi)